BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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HC censured departmental actions in GST proceedings, emphasizing that the legislative intent behind the GST regime is not to disrupt businesses or compromise livelihoods. The court critically evaluated the punitive approach, highlighting that tax compliance should foster business growth and national economic development. The interim order mandates that all departmental actions must strictly adhere to GST Act provisions, with a focus on constructive engagement rather than punitive measures. The court's ruling underscores the need for a balanced regulatory approach that supports entrepreneurial sustainability and economic progress.
HC censured departmental actions in GST proceedings, emphasizing that the legislative intent behind the GST regime is not to disrupt businesses or compromise livelihoods. The court critically evaluated the punitive approach, highlighting that tax compliance should foster business growth and national economic development. The interim order mandates that all departmental actions must strictly adhere to GST Act provisions, with a focus on constructive engagement rather than punitive measures. The court's ruling underscores the need for a balanced regulatory approach that supports entrepreneurial sustainability and economic progress.
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